相关财务管理英语词汇

相关财务管理英语词汇 财务管理英语词汇 acceptance market 承兑市场 acceptance market 承兑市场 accounting regulations for scientific research institutes’ 科学事业单位会计 制度 关于办公室下班关闭电源制度矿山事故隐患举报和奖励制度制度下载人事管理制度doc盘点制度下载 account number 账户编号 account title 会计科目 account 账户 accounting cycle 会计循环 accounting documents 会计凭证 accounting for branch 分支机构会计 accounting for business combination 企业合并会计 accounting for income taxes of consolidated entities 合并主体的所得税会计 accounting for leases-lessee 承租人会计 accounting for leases-lesser 出租人会计 accounting for non-profit organizations 事业单位会计 accounting for pension plan 退休金会计 accounting for price changes 物价变动会计 accounting income 会计利润 accounts for settlement of claim and debt 债权债务结算账户 accounts for settlement of claim 债权结算账户 accounts for settlement of debt 债务结算账户 accounts of applications of funds 资金运用账户 accounts of sources of funds 资金来源账户 accrued expense 应计费用 accrued expenses 预提费用 accrued liabilities 预计负债 accumulated depreciation 累计折旧 actual cost and estimated cost 实际成本与估计成本 adjunct accounts 附加账户 adjustment of account 账项调整 admission of a new partner 新合伙人入伙 advance to supplier 预付账款 agriculture production cost 农业生产成本 allowance receivable 应收补贴款 annual report 年度 报告 软件系统测试报告下载sgs报告如何下载关于路面塌陷情况报告535n,sgs报告怎么下载竣工报告下载 appropriated retained earnings 拨定留存收益 asset/liability method 资产负债法 associated company 附属公司 auxiliary production cost allocation 辅助生产成本分配 avoidable cost and unavoidable cost 可避免成本与不可避免成本 average cost and individual cost 平均成本与个别成本 balance sheet accounts 资产负债账户 bank loans - long term 长期借款 第 1 页 共 13 页 bank loans - short term - credit 短期借款-信用借款 bank loans - short term - guaranteed 短期借款-担保借款 bank loans - short term - pledged 短期借款-抵押借款 bankruptcy liquidation 破产清算 bond payable - accrued interest 应付债券-应计利息 bond payable - discount 应付债券-债券折价 bond payable - excess 应付债券-债券溢价 bond payable - par value 应付债券-债券面值 book of accounts 会计账簿 book of chronological entry 序时账簿 bookkeeping methods 记账 方法 快递客服问题件处理详细方法山木方法pdf计算方法pdf华与华方法下载八字理论方法下载 bookkeeping procedure using categorized account summary 记账凭证汇总表核算形式 bookkeeping procedure using general journal 通用日记账核算形式 bookkeeping procedures 会计核算形式 branch 分支机构 budget management method of colleges and universities 高等学校预算管理方式 business combination 企业合并 business finance 企业财务 business finance 企业财务 business group 企业集团 buying rate 买入汇率 by-product costing 副产品成本计算 capital factor 资本因素 capital maintenance 资本保全 capital reserves 资本公积 capital surplus - cash donation 资本公积-接受现金捐赠 capital surplus - donation reserve 资本公积-接受捐赠非现金资产准备 capital surplus - foreign currency translation 资本公积-外币资本折算差额 capital surplus - investment reserve 资本公积-股权投资准备 capital surplus - others 资本公积-其他 capital surplus - share premium 资本公积-股本溢价 capital surplus - subsidiary 资本公积-拨款转入 capitalization of interests 利息资本化 capitalized value 资本化价值 cash in bank 银行存款 cash in hand 现金 cash journal 现金日记账 cash 现金 category costing method 成本计算品种法 change in ownership of a subsidiary 子公司权益变动 change in ownership percentage held by parent 母公司持股比例变动 chart of accounts 会计科目表 clearing accounts 集合分配账户 closing account 结账 第 2 页 共 13 页 closing entry 结账分录 colleges and universities assets 高等学校资产 colleges and universities expenditures 高等学校支出 colleges and universities revenues 高等学校收入 company limited by shares 股份有限公司 company limited by shares 股份有限公司 company of unlimited liability 无限责任公司 company of unlimited liability 无限责任公司 company 公司 company 公司 comparative analysis approach 对比分析法 complex equity method 复杂权益法 compound entry 复合分录 comprehensive allocation 全面分摊法 conglomeration 混合合并 consigned processing material 委托加工物资 consignment loan - interest 委托贷款-利息 consignment loan - principle 委托贷款-本金 consignment loan - provision 委托贷款-减值准备 consignment 商品寄销 consignment-in 受托代销商品 consignment-in payables 代销商品款 consignment-out 委托代销商品 consolidated balance sheet 合并资产负债表 consolidated financial statements 合并会计报表 consolidated income statement 合并损益表 consolidated statement of cash flow 合并现金流量表 consolidated statement of changes in financial poition 合并财务状况变动表 consolidation 创立合并 construction in progress 在建工程 constructive gains and losses on bonds 推定赎回损益 constructive retirement 推定赎回 consumer tax 消费税 contemporary theory 当代理论 controllable cost 可控成本 copyrights 版权 corporate bond floatation 公司债券发行 correction by drawing a straight ling 划线更正法 correction by using red ink 红字更正法 cost accounting procedures 成本核算程序 cost accounting 成本会计 cost accumulation 成本归集 cost adjustment 成本调整 cost analysis 成本分析 第 3 页 共 13 页 cost assess 成本考核 cost classification 成本分类 cost control method 成本控制方法 cost curve 成本曲线 cost entry, cost recorder cost agenda 成本 记录 混凝土 养护记录下载土方回填监理旁站记录免费下载集备记录下载集备记录下载集备记录下载 cost items of product 产品成本项目 cost ledger 成本分类账 cost management 成本管理 cost method 成本法 cost of decision making 决策成本 cost of real estate 房地产成本 cost of sales 主营业务成本 cost period 成本计算期 cost plan 成本计划 cost recovery method 成本回收法 cost structure 成本结构 cost variance 成本差异 cost 成本 cost-book value differentials 合并价差 costing account 成本核算成本 costing method 成本计算方法 costing objective 成本计算对象 costing report 成本报告 costing unit 成本计算单位 costing 成本核算 crosswise sale 横向销售 current cost 现行成本 cumulative source document 汇总原始凭证 cumulative source document 汇总原始凭证 current cost accounting 现行成本会计 current cost/general purchasing power accounting 现行成本/稳值货币会计 debit-credit bookkeeping 借贷记账法 debit-credit relationship 账户对应关系 deferrable cost and undeferrable cost 可递延成本与不可递延成本 deferred assets 长期待摊费用 deferred assets debits 递延税款借项 deferred taxation credit 递延税款贷项 deposit journal 银行存款日记账 difference between purchase & sales of commodities 商品进销差价 direct cost and indirect cost 直接成本与间接成本 direct labor variance 直接人工成本差异 direct labor variance 直接人工成本差异 direct material variance 直接材料成本差异 disposal of fixed assets 固定资产清理 第 4 页 共 13 页 dividend 负权人偿金 dividend 股利 dividends receivable 应收股利 donated assets 待转资产价值 double entry bookkeeping 复式记账法 downstream sale 向下销售 elements of production expenses 生产费用要素 equivalent units method 约当产量比例法 exchange gains or losses 汇兑损益 expenditure on allocated and transferred fund 资金调拨支出 expenditure on special purpose fund 专用基金支出 expenses related to combinations 合并费用 factory cost 工厂成本 fair value 公允价值 fiduciary accounting 财产信托会计 final accounts of state revenue and expenditure 国家决算 financial activities 财务活动 financial activities 财务活动 financial control 财务控制 financial control 财务控制 financial supervision 财务监督 financial supervision 财务监督 financial decision 财务决策 financial decision 财务决策 financial expenses 财务费用 financial forecast 财务预测 financial forecast 财务预测 financial futures transaction 金融期货交易 financial instruments 金融工具 financial market 金融市场 financial market 金融市场 financial planning 财务计划 financial planning 财务计划 financial policy 财务政策 financial policy 财务政策 financial regulations for scientific research institutes 科学事业单位财务制度 financial regulations 财务制度 financial regulations 财务制度 financing expenses 财务费用 finished goods 库存商品 fixed assets - automobiles 固定资产-运输设备 fixed assets - buildings 固定资产-房屋建筑物 fixed assets - electronic equipment, furniture and fixtures 固定资产-电子设备、器具及家具 fixed assets - plant and machinery 固定资产-机器设备 第 5 页 共 13 页 fixed assets for non-profit organizations 事业单位固定资产 fixed assets 固定资产 fixed funds non-profit organizations 事业单位固定基金 fixed rate 固定汇率 floating rate 浮动汇率 foreign currency transaction 外币业务 foreign currency 外币 foreign exchange futures transaction 外汇期货交易 foreign exchange market 外汇市场 foreign exchange market 外汇市场 forms of enterprise organization 企业组织形式 forms of enterprise organization 企业组织形式 franchises 专营权 fuel expenses allocation 燃料费用分配 full accrual method 完全应计法 full consolidation 完全合并 functional currency 功能性货币 fund budget expenditure 基金预算支出 fund budget revenue 基金预算收入 futures contract 期货合约 future market 期货市场 future market 期货市场 futures transaction 期货交易 general account 总分类账户 general and administrative expenses 管理费用 general change 综合变动 general ledger 总分类账簿 general price index 物价总指数 general price level accounting 一般物价水准会计 general product cost analysis 可比产品成本分析 gold market 黄金市场 gold market 黄金市场 goods on installment sales 分期收款发出商品 grant from the higher authority 上级补助收入 grant from the state 财政补助收入 historical cost and future cost 历史成本与未来成本 holding company 控投公司 holding gains losses 持有(产损益 horizontal integration 横向合并 impairment of construction in progress 在建工程减值准备 impairment of fixed assets 固定资产减值准备 impairment of intangible assets 无形资产减值准备 income bonds 收益债券 income tax 所得税 第 6 页 共 13 页 increase-decrease bookkeeping 增减记账法 indirect holding 间接控股 indirect quotation 间接标价法 insolvency 无偿债能力 installment liquidation 分次清算 installment sales 分期收款销货 intangible assets - goodwill 无形资产-商誉 intangible assets - industrial property and know-how 无形资产-非专利技术 intangible assets - land use rights 无形资产-土地使用权 intangible assets - patent 无形资产-专利权 intangible assets - trademark rights 无形资产-商标权 intercompany transactions in long-term assets 公司间的长期资产业务 interest receivable 应收利息 interim reporting 中期报告 internal business accounting system 厂内经济核算制 internal settlement prices 厂内结算价格 internal source document 自制原始凭证 inter-period expenses allocation 跨期摊提费用分配 inventory transfer price 存货转让价格 inventory 存货 investment income 投资收益 investment returned 已归还投资 investments - short term - bonds 短期投资-债券投资 investments - short term - funds 短期投资-基金投资 investments - short term - others 短期投资-其他投资 investments - short term - stocks 短期投资-股票投资 job costing method 成本计算分批法 joint products costing 联产品成本计算 know-how 专有技术 leases 租赁 ledger 分类账簿 lending market 拆借市场 lending market 拆借市场 levels of responsibility cost 责任成本层次 leveraged buyouts,简称lbc 举债经营收购 leveraged lease 举债经营融资租赁 liabilities for non-profit organizations 事业单位负债 limited partnership 股份两合公司 limited partnership 股份两合公司 liquidation of non-profit organization 事业单位财务清算 long term equity investment - others 长期股权投资-其他股权投资 long term equity investment - stocks 长期股权投资-股票投资 long term loans due within one year 一年内到期长期借款 long term payable due within one year 一年内到期长期应付款 第 7 页 共 13 页 long term payable 长期应付款 long term securities investment - bonds 长期债券投资-债券投资 long term securities investment - others 长期债券投资-其他债权投资 long-term investments 长期投资 long-term liability of long-term debt 长期负债 long-term loans 长期借款 long-term payables 长期应付款 loose-leaf book 活页式账簿 maintaining capital in units of money 名义货币保全 management norm 定额管理 manufacturing expenses 制造费用 manufacturing expenses allocation 制造费用分配 manufacturing expenses variance 制造费用差异 market of futures transaction 期货交易市场 matching accounts 计价对比账户 material cost difference 材料成本差异 merger 吸收合并 middle rate 中间汇率 minimum liability 最低退休金负债 miscellaneous gains 其他收入 monetary assets - cash in other cities 其他货币资金-外埠存款other monetary items 货币项 money market 货币市场 money market 货币市场 multiply exchange rate 多种汇率法 mutual holdings 相互持股 multiple account titles voucher 复式记账凭证 natural resources 自然资源 negative goodwill 负商誉 net income 净利润 net investment in foreign entities 对境外实体的净投资 net realizable 可变现净值 nominal accounts 虚账户 non-operating expenses 营业外支出 non-operating income 营业外收入 norm cost control system 定额成本控制制度 notes payable 应付票据 notes receivable 应收票据 cost allocation 成本分配 offset gain and loss 平仓盈亏 one-transaction opinion 一笔交易观 operating expenses 营业费用 operating revenue 经营收入 option market 期权市场 第 8 页 共 13 页 option market 期权市场 options 期权 operating expense 经营支出 organization of financial management 财务管理组织 organization of financial management 财务管理组织 original cost and replacement cost 原始成本和重置成本 original record 原始记录 other creditors 其他应付款 other current assets 其他流动资产 other current liabilities 其他流动负债 other debtors 其他应收款 other long term assets 其他长期资产 other long term liabilities 其他长期负债 other monetary assets - bank draft 其他货币资金-银行汇票 other monetary assets - cash for investment 其他货币资金-存出投资款 other monetary assets - cashier’s check 其他货币资金-银行本票 other monetary assets - credit cards 其他货币资金-信用卡 other monetary assets - l/c deposit 其他货币资金-信用证保证金 other operating expenses 其他业务支出 other operating income 其他业务收入 other payable to government 其他应交款 other receivables 其他应收款 outside investments for non-profit organizations 事业单位对外投资 over-the -counter-market 店头市场 over-the -counter-market 店头市场 packing materials 包装物 paid-in capital 实收资本 partial allocation 部分分摊法 partnership enterprise 合伙企业 partnership liquidation 合伙清算 payment to the higher authority 上缴上级支出 payment voucher 付款凭证 payroll payable 应付工资 pension benefit obligations 退休金给付义务 pension plan 退休金 perpetual inventory system 永续盘存制 personal income tax 个人所得税 planned cost 计划成本 planned management system of cost 成本计划管理体系 pooling of interest method 权益结合法 posting 过账 power expenses allocation 动力费用分配 predicted cost 预计成本 prepaid expenses 待摊费用 第 9 页 共 13 页 prepayment 预付帐款 price changes 物价变动 price index 物价指数 prime costs and processing costs 主要成本与加工成本 principle of costing 成本核算原则 procedure of cost control 成本控制程序 proceeds from special purpose fund 专用基金收入 product cost 产品成本 product life cycle cost 产品寿命周期成本 production cost 生产成本 production loss accounting 生产损失核算 profit appropriation - enterprise development fund 利润分配-提取企业发展基金 profit appropriation - ordinary shares dividends converted to 利润分配-转作股本的普通股股利 profit appropriation - ordinary shares dividends 利润分配-应付普通股股利 profit appropriation - other surplus reserve 利润分配-提取任意盈余公积 profit appropriation - other transfer in 利润分配-其他转入 profit appropriation - preference shares dividends 利润分配-应付优先股股利 profit appropriation - reserve fund 利润分配-提取储备基金 profit appropriation - return investment by profit 利润分配-利润归还投资 profit appropriation - staff bonus and welfare fund 利润分配-提取职工奖励及福利基金 profit appropriation - statutory surplus reserve 利润分配-提取法定盈余公积 profit appropriation - statutory welfare reserve 利润分配-提取法定公益金 profit distribution 利益分配 profit payable 应付利润 project material - prepaid for equipment 工程物资-预付大型设备款 project material - specific equipment 工程物资-专用设备 project material - specific materials 工程物资-专用材料 project material - tools and facilities for production 工程物资-为生产准备的工具及器具 property tax 财产税 proposed dividends 应付股利 prospectus 招股说明书 provision for long-term investment 长期投资减值准备 provision for obsolete stocks 存货跌价准备 provision for short-term investment 短期投资跌价准备 public finance-liabilities 财政负债 public finance-net assets 财政净资产 public finance-revenue 财政收入 purchase 物资采购 purchase method 购买法 push-down accounting 下推会计 quantity variance 数量差异 quasi-reorganization 准改组 raw materials 原材料 real estate revenue 房地产收入 第 10 页 共 13 页 real estate 房地产 reciprocal allocation approach 交互分配法 recognition of expense 费用的确认 reconciliation of home office and branch accounts 相对账户调节 recording rate 记账汇率 recording rules 记账规则 remeasurement-translation method 先调整后折算法 rents 租金 reorganization plan 改组计划 reorganization 改组 replacement cost 重置成本 resources tax 资源税 responsibility cost 责任成本 retained earnings, beginning of the year 期初未分配利润 reversing entry 转回分录 salary costs allocation 工资费用分配 sales 主营业务收入 sales agency 销售代理处 sales tax 主营业务税金及附加 sales-type financing lease 销售式融资租赁 scientific research institutes-analysis of accounting statements 科学事业单位会计报表分析 scientific research institutes’ budgeting 科学事业单位预算 scientific research institutes-cost management 科学事业单位成本费用管理 scientific research institutes’ expenditures 科学事业单位支出 scientific research institutes’ revenues 科学事业单位收入 scientific research institutes’ surplus 科学事业单位结余 security primary market 一级市场 security primary market 一级市场 security secondary market 二级市场 security secondary market 二级市场 segmental reporting 分部报告 self-manufactured goods 自制半成品 selling rate 卖出汇率 settlement accounts 结算账户 share capital 股本 short-term debentures payable 应付短期债券 scientific research institute accounting 科学事业单位会计 simple costing method 成本计算简单法 simple entry 简单分录 single method 单一汇率法 single-record document 一次凭证 sinking fund 偿债基金 sole proprietorship 独资企业 sole proprietorship 独资企业 第 11 页 共 13 页 source document from outside 外来原始凭证 source document 原始凭证 speculation 投机 special-purpose voucher 专用记账凭证 specific payable 专项应付款 specific price index 特定物价指数 standard costing 标准成本法 standard of cost control 成本控制标准 state budget 国家预算 subleases 转租赁 subsidiary company 子公司 subsidy income 补贴收入 surplus of fund budget 基金预算结余 surplus of special purpose funds 专用基金结余 surplus reserve - enterprise development fund 盈余公积-企业发展基金 surplus reserve - other surplus reserve 盈余公积-任意盈余公积金 surplus reserve - reserve fund 盈余公积-储备基金 surplus reserve – return investment by investment 盈余公积-利润归还投资 surplus reserve - statutory surplus reserve 盈余公积-法定盈余公积金 surplus reserve - statutory welfare reserve 盈余公积-法定公益金 surplus reserves 盈余公积 suspense accounts 暂记账户 tax effect method 纳税影响法 tax payable - business tax 应交税金-营业税 tax payable - consumable tax 应交税金-消费税 tax payable - income tax 应交税金-所得税 tax payable - others 应交税金-其他 tax payable - vat 应交税金-增值税 taxes payable 应交税金 temporary investment 短期投资 the budget law of the people's republic of china 中华人民共和国预算法 the enterprise theory 企业论 the fund theory 基金论 the plan of product costs 产品成本计划 the proprietorship theory 业主权论 the value of an enterprise as a whole 企业整体价值 theory cost and practice cost 理论成本与应用成本 trade creditors 应付帐款 trade debtors 应收帐款 trademarks and trade names 商标权 transactions between home office and branches 内部往来 transfer voucher 转账凭证 translation gains or losses 换算损益 translation-remeasurement method 先折算后调整法 第 12 页 共 13 页 trend analysis approach 趋势分析法 two-transaction opinion 两笔交易观 unconsolidated subsidiaries 不合并子公司 units of general purchasing power 一般购买力单位 units of measurement 订量单位: unrealized profit in ending inventory 期末存货的未实现损益 unrecognized finance fees 未确认融资费用 unsettled g/l on current assets 待处理流动资产损益 unsettled g/l on fixed assets 待处理固定资产损益 upstream sale 向上销售 variable costing 变动成本法 vertical integration 纵向合并 voucher 记账凭证 wages payable 应付工资 welfare payable 应付福利费 working paper 工作底稿 work-in-process cost 在产品成本 work-in-process costing 在产品计价 workshop cost 车间成本 第 13 页 共 13 页